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1. 
Federal Income Tax: Examples and Explanations (Examples & Explanations)
Federal Income Tax: Examples and Explanations (Examples & Explanations) by Joseph Bankman, T. D. Griffith, and Katherine Pratt (Paperback - Jun 30, 2005)
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4.7 out of 5 stars (6)
Excerpt - page 18: "... The realization requirement represents a departure from the Haig-Simons ideal, but facilitates administration of the income tax. The tax treatment of other forms of saving also deviates ..."
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2. 
Business Tax Stories 2005
Business Tax Stories 2005 by Steven A. Bank; Kirk J. Stark (Paperback - May 2005)
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Excerpt - page 14: "... i21 At first impression this appears to be a stark departure from the Civil War income tax, which taxed corporate income in the hands of the shareholders ..."
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3. 
The Canadian in America: Real-Life Tax and Financial Insights into Moving and Living in the U.S.
The Canadian in America: Real-Life Tax and Financial Insights into Moving and Living in the U.S. by Brian D. Wruk (Paperback - May 28, 2007)
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4.0 out of 5 stars (2)
Excerpt - page 10: "... final filing require- ments with CRA that could increase your tax bill significantly due to the "departure" tax when you leave Canada. In addition, if you don't ..."
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4. 
The American in Canada: Real-Life Tax and Financial Insights into Moving and Living in Canada
The American in Canada: Real-Life Tax and Financial Insights into Moving and Living in Canada by Brian D. Wruk and Terry F. Ritchie (Paperback - May 15, 2008)